When is Probate Tax payable?
Probate Tax is payable at the time the Inland Revenue Affidavit (Form CA24) is presented to Revenue. This applies to deaths that occurred between 18 June 1993 and 5 December 2000.
Probate Tax Self-Assessment Forms PT1 and PT2 and Form CA24 must be completed in duplicate. All forms must be submitted to Revenue at the same time. Forms PT1 and PT2 must be completed whether or not there is any liability to Probate Tax.
If payment has not been received, interest at 1% per month is chargeable after nine months from the date of death. Any such interest that may accrue cannot exceed the amount of tax due.
Forms should be submitted to:
Capital Acquisitions Tax (Probate Tax)
9/15 Upper O’Connell Street